{"id":11665,"date":"2026-05-02T00:00:00","date_gmt":"2026-05-01T22:00:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/bokfora-leasing-av-personbil\/"},"modified":"2026-05-18T06:53:57","modified_gmt":"2026-05-18T04:53:57","slug":"bokfora-leasing-av-personbil","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-leasing-av-personbil\/","title":{"rendered":"Bokf\u00f6ra leasing av personbil"},"content":{"rendered":"

H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra leasing av personbil.<\/strong><\/p>\n\n\n\n\n\n\n
DEBET<\/strong><\/td>\nKREDIT<\/strong><\/td>\n<\/tr>\n
Konto<\/td>\nBelopp<\/td>\nKonto<\/td>\nBelopp<\/td>\n<\/tr>\n
5615<\/td>\n3 600<\/td>\n1930<\/td>\n4 000<\/td>\n<\/tr>\n
2640<\/td>\n400<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u00e5nadsavgiften, 4\u00a0000 kr, betalas fr\u00e5n f\u00f6retagskontot [1930]. \u00adMomsen \u00e4r 800\u00a0kr, men eftersom det handlar om en personbil f\u00e5r du bara lyfta h\u00e4lften [2640], dvs 400\u00a0kr. M\u00e5nadens leasing\u00adkostnad [5615] blir d\u00e5 3\u00a0600\u00a0kr.<\/em><\/p>\n

Om f\u00f6retaget leasar eller hyr en personbil som k\u00f6rs i mer \u00e4n ringa omfattning i tj\u00e4nsten, dvs mer \u00e4n 100 mil per \u00e5r, i en momsbelagd verksamhet f\u00e5r 50% av momsen lyftas. Den andra h\u00e4lften betraktas som en del av leasingkostnaden. F\u00f6r taxi\u00adbilar och bilar som anv\u00e4nds i uthyrningsverksamhet f\u00e5r du lyfta hela momsen.<\/p>\n

Vid korttidshyra, t ex \u00f6ver en helg, g\u00e4ller ocks\u00e5 50-procentsregeln, men h\u00e4r finns inget krav p\u00e5 100 mils k\u00f6rning, utan det r\u00e4cker att fordonet huvudsakligen anv\u00e4nts i verksamheten (antalet k\u00f6rda mil relateras till hyrestiden).<\/p>\n

\u00c4ven l\u00e4tta lastbilar med en totalvikt p\u00e5 h\u00f6gst 3\u00a0500\u00a0kg och som inte har flak eller godsl\u00e5da r\u00e4knas ur momssynpunkt som personbilar.<\/p>\n

Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra leasing av personbil.<\/p>\n","protected":false},"featured_media":41558,"menu_order":0,"template":"","categories":[],"class_list":["post-11665","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"version-history":[{"count":3,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11665\/revisions"}],"predecessor-version":[{"id":45756,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11665\/revisions\/45756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/41558"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}